Maldives
މުދަލާއި ޚިދުމަތުގެ އަގުން ނެގޭ ޓެކްސް: މުދަލާއި ޚިދުމަތުގެ އަގުން ޓެކްސް ނެގުމުގެ ގަވާއިދަށް 24 ވަނަ އިޞްލާޙު ގެނައުން
1 provisions
This amendment adds a definition of “other such products” for GST purposes.
Act or statute Open & Chat
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Tax law in Maldives
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. Every result links to its stored legal text and available official source evidence.
240 matching statutes
Maldives
މުދަލާއި ޚިދުމަތުގެ އަގުން ނެގޭ ޓެކްސް: ޖީ.އެސް.ޓީ ބަޔާން އިޞްލާޙުކުރުން
1 provisions
A registered person who amends a GST return must file the amendment in writing with MIRA within 12 months, and include an explanation and supporting documents. If the amended return lowers the tax liability, MIRA reviews it before acceptance; if the liability is the same or higher, it is accepted without review.
Act or statute Open & ChatMaldives
ގްރީން ޓެކްސް: ގްރީން ޓެކްސް ގަވާއިދަށް 1 ވަނަ އިޞްލާޙު ގެނައުން
1 provisions
This amendment changes Green Tax rules for tourist resorts, hotels, vessels, and guesthouses, including registration, tax calculation, monthly returns, payment, and reporting to MIRA.
Act or statute Open & ChatMaldives
މުދަލާއި ޚިދުމަތުގެ އަގުން ނެގޭ ޓެކްސް: ސަރުކާރުގެ ބޯހިޔާވަހިކަމުގެ މަޝްރޫޢުތަކުގެ ޢިމާރާތްކުރުމުގެ މަސައްކަތް ރަޖިސްޓަރީކުރުން
1 provisions
For qualifying government social housing projects, the Government authority or contractor must notify MIRA before work starts, and the construction work must be separately registered for GST within 30 days. The registered work is GST-exempt, but input tax cannot be claimed on related purchases.
Act or statute Open & ChatMaldives
ވިޔަފާރީގެ ފައިދާއިން ނެގޭ ޓެކްސް: ވިޔަފާރީގެ ފައިދާއިން ޓެކްސް ނެގުމުގެ ގަވާއިދަށް 8 ވަނަ އިޞްލާޙު ގެނައުން
1 provisions
This ruling changes how a business profit tax exemption and certain lease payments are treated, and it requires written approval from the Commissioner General for one form of reapplication.
Act or statute Open & ChatMaldives
މުދަލާއި ޚިދުމަތުގެ އަގުން ނެގޭ ޓެކްސް: ޓެކްސް ރޫލިންގ TR-2015/G23 އަށް 5 ވަނަ އިޞްލާޙު ގެނައުން
1 provisions
This ruling amends GST ruling TR-2015/G23 and states that paragraph 15(f) applies to a registered person with annual turnover below MVR 5 million on 1 January 2020.
Act or statute Open & ChatMaldives
މުދަލާއި ޚިދުމަތުގެ އަގުން ނެގޭ ޓެކްސް: މުދަލާއި ޚިދުމަތުގެ އަގުން ޓެކްސް ނެގުމުގެ ޤާނޫނާއި ގަވާއިދަށް ޢަމަލުނުކޮށްފިނަމަ ކުރެވޭ ޖޫރިމަނާ
1 provisions
Act or statute Open & ChatMaldives
ވިޔަފާރީގެ ފައިދާއިން ނެގޭ ޓެކްސް: ޓެކްސް ރޫލިންގ TR-2015/B43 އަށް 1 ވަނަ އިޞްލާޙު ގެނައުން
1 provisions
A non-resident ship or aircraft operator may apply to MIRA for the section 16 exemption by submitting the MIRA 307 form and the required information and documents.
Act or statute Open & ChatMaldives
ވިޔަފާރީގެ ފައިދާއިން ނެގޭ ޓެކްސް: ޓެކްސް ރޫލިންގ TR-2018/B64 އަށް 1 ވަނަ އިޞްލާޙު ގެނައުން
1 provisions
This ruling amends an earlier tax ruling, limits interest deductibility above 30% of adjusted profit/loss for persons, and requires lessees to use the IFRS 16 test to classify leases.
Act or statute Open & ChatMaldives
ވިޔަފާރީގެ ފައިދާއިން ޓެކްސް ނެގުމުގެ ގަވާއިދަށް 6 ވަނަ އިޞްލާޙު ގެނައުން
1 provisions
This ruling sets how certain taxes may be paid or converted between USD and Rufiyaa, and how foreign-currency withholding tax amounts must be converted.
Act or statute Open & ChatMaldives
ވިޔަފާރީގެ ފައިދާއިން ނެގޭ ޓެކްސް: މީރާއިން ޤަބޫލުކުރާ ބޭންކުތަކާއި މާލީ އިދާރާތައް
1 provisions
This ruling explains which banks and financial institutions are treated as approved for business profit tax purposes, and sets the process for adding more names to the approved list.
Act or statute Open & ChatMaldives
މުދަލާއި ޚިދުމަތުގެ އަގުން ނެގޭ ޓެކްސް: މުދަލާއި ޚިދުމަތުގެ އަގުން ޓެކްސް ނެގުމުގެ ގަވާއިދަށް 19 ވަނަ އިޞްލާޙު ގެނައުން
1 provisions
This ruling changes GST timing and refund handling rules for certain payments and deposits.
Act or statute Open & Chat